However, many people make too much of the fact that Title 26 is not positive law. It is prima facie evidence that the law exists and it is applied as law unless there is a dffierence in it and the underlying Statutes at Large. The problem is that, in the case of Title 26, the codifiers have apparently intentionally made the code vague and obscure. They have also moved sections around into odd places so that it is difficult to find related parts of the pertinent law. The IRS, the DOJ and the courts use this to their advantage. Subtitle F is particularly vague so that it is impossible to tell from reading it which internal revenue laws the various sections apply to.

A good answer would be to re-write Title 26 to make every section perfectly clear, but the government will not do that. It would become apparent that millions and millions of people are not required to file returns or pay income tax.

In the article, the writer states that in 1954, Title 26 - The Internal Revenue Code, was passed and implemented as positive law. However, in 1986, it was amended and passed but not implemented as positive law.

The write concludes the point that since Title 26 was positive law in 1954, it remains positive law today.

Is there any federal law that states this or is this his conjecture?

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